Results 21 to 30 of about 290,317 (194)

Impacto económico de una implantación plena del Plan de Choque en Dependencia 2021-2023 en España

Gaceta Sanitaria, 2023
Resumen: Objetivo: Valorar el impacto económico de la implantación del Plan de Choque en Dependencia (PCD), que representa la primera respuesta del gobierno de España ante las significativas carencias que la pandemia de COVID-19 puso de manifiesto en ...
Cruz Ramírez-Pérez, Angeles Cámara
doaj   +1 more source

Consumer‐Orientation Effects in Sustainable Beer Valuation

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether consumers' valuation of a product‐level sustainability claim differs according to their beer‐consumption orientation. Using a discrete choice experiment with 1046 Spanish beer consumers, we estimate conditional logit and panel mixed logit models to analyse willingness to pay for a sustainability claim in beer.
Ángel Sabino Mirón Sanguino, María Pache Durán, Iris Salgado Valverde, Carlos Díaz Caro   +3 more
wiley   +1 more source

Género y dirección frontera en relaciones interorganizativas: estudio exploratorio de su influencia sobre los sistemas de control para la gestión de los canales de exportación independientes

Revista de Contabilidad: Spanish Accounting Review, 2019
Esta investigación contribuye al conocimiento sobre los sistemas de control de gestión (SCG) en las relaciones inter-organizativas introduciendo la diversidad de género de la persona responsable de la dirección frontera.
Pedro Araújo Pinzón, Raquel Flórez López, Jose Manuel Sánchez Vázquez, María Vélez Elorza   +3 more
doaj   +1 more source

Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez, Salvador Marín‐Hernández, Esther Ortiz‐Martínez, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

Women and inter-organizational boundary spanning: A way into upper management?

European Research on Management and Business Economics, 2017
This study analyses the presence of gender segregation in Spanish exporting firms. Both women's access to managerial positions (vertical segregation) and women's achievement of managerial roles that are socially associated with communal attributes ...
Pedro Araújo-Pinzón, Concha Álvarez-Dardet, Juan Manuel Ramón-Jerónimo, Raquel Flórez-López   +3 more
doaj   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

¿Afecta la crisis a la gestión del resultado? [PDF]

, 2012
En los últimos años han sido numerosos los escándalos financieros que han asaltado la actualidad económica, con la consiguiente repercusión en los mercados de capitales. Esta situación ha tenido la necesaria respuesta por parte de los organismos emisores
Reguera Alvarado, Nuria, Fuentes Ruiz, Pilar de, Laffarga Briones, Joaquina   +2 more
core   +1 more source

Institutional capacity in the accounting reform process in Spanish local governments

Revista de Contabilidad: Spanish Accounting Review, 2018
In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative and political – developed ...
Silvia Fresneda Fuentes, Julián Hernández Borreguero   +1 more
doaj   +1 more source

Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of trade

European Research on Management and Business Economics, 2020
This study aims to analyse, within the scope of publicly listed Spanish companies, whether the mandatory implementation of International Financial Reporting Standards (IFRS) has had an effect on financial analysts’ earnings forecasts and investments in ...
Sonia Sanabria-García, Pascual Garrido-Miralles   +1 more
doaj   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source